{"data":{"id":"us-ny/n.y.-tax-law-3018","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 3018","heading":"Uneconomical levies","body":"§ 3018. Uneconomical levies. No levy may be made on any property if\nthe amount of the expenses which the commissioner estimates (at the time\nof levy) would be incurred by the commissioner with respect to the levy\nand sale of such property exceeds the fair market value of such property\nat the time of levy.","path":["Tax Law","Article 41. Taxpayers' Bill of Rights","Part 2. Liens and Levies"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/3018","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"c28193133e7429c276260b9a8f932c603285df0beaf155dabf6e2ffcc2d7b68b","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-3017","next":"us-ny/n.y.-tax-law-3020"},"notice":"GroundRules: Original legal text. Not legal advice."}